{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/825/944/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"825","topic_title":"Financial Instruments","subtopic":"825-944","subtopic_title":"Financial Services—Insurance","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Investment Contracts","paragraphs":[{"citation":"825-944-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0BDD5068-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Deferred <a href=\"/glossary/a/#acquisition-costs\" class=\"term\" title=\"Costs that are related directly to the successful acquisition of new or renewal insurance contracts.\"><span>acquisition costs</span></a> related to <a href=\"/glossary/i/#investment-contracts\" class=\"term\" title=\"Long-duration contracts that do not subject the insurance entity to risks arising from policyholder mortality or morbidity.\"><span>investment contracts</span></a> shall be reported as an asset to be consistent with the guidance in Subtopic <a altsource=\"GUID-FF5ECAE8-5C8C-4E07-B8E0-96D5CBD7671B.ditamap\" class=\"ditamap\">944-30</a>. </span></span></div></div>","snippet":"Deferred acquisition costs related to investment contracts shall be reported as an asset to be consistent with the guidance in Subtopic 944-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177897567eef6f50a6684b4f79bca6329cd75a48782de22336eb7cdd9dff3931","downloaded_from":"2026-09-10T01:45:44.024Z","last_downloaded_at":"2026-09-10T01:45:44.024Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478219","source_sha256":"fdde03e12f7906ff15eb46b047fb20b9f788e786985a21564e26d00afc22a28e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b06a8a69832e49def82da71c80215a3849b4592ce44f7508b51ba796c681b8f7","downloaded_from":"2026-09-10T01:45:44.024Z","last_downloaded_at":"2026-09-10T01:45:44.024Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478219","source_sha256":"fdde03e12f7906ff15eb46b047fb20b9f788e786985a21564e26d00afc22a28e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2315dd9c4dad1cf9e3f38c8118688ffa1ae48f32e9fec92e0c94ef06520bdba","downloaded_from":"2026-09-10T01:45:44.024Z","last_downloaded_at":"2026-09-10T01:45:44.024Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478219","source_sha256":"fdde03e12f7906ff15eb46b047fb20b9f788e786985a21564e26d00afc22a28e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2315dd9c4dad1cf9e3f38c8118688ffa1ae48f32e9fec92e0c94ef06520bdba","downloaded_from":"2026-09-10T01:45:44.024Z","last_downloaded_at":"2026-09-10T01:45:44.024Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478219","source_sha256":"fdde03e12f7906ff15eb46b047fb20b9f788e786985a21564e26d00afc22a28e"}}